Thus, the main magnetic pole layer 40 is formed on the head area 101A.Further, the insulating layer 32 is formed on the head area. 101A and the planned area 101B using an insulating material such as alumina (Al2O3) or the like, and the surface of the laminated body is polished, for example, by CMP until the yoke magnetic pole layer 42 emerges so as to make the surface of the laminated body flat.